AuditIntermediate
ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements
ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements
2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements — a 2-unit CPD course.
What You Will Learn
- Explain the purpose of ISA 250 and distinguish between laws and regulations that have a direct and indirect effect on financial statements.
- Recognize potential indicators of non-compliance, assess their implications for audit risk, and determine appropriate audit responses.
- Record evidence of suspected breaches, communicate findings to management and those charged with governance, and report externally when required.
- Determine when modifications to the audit opinion are necessary due to non-compliance and draft suitable reporting language.
- Apply ethical principles and sound professional reasoning when making decisions in real-world situations.
Who This Course Is For
- External and internal auditors
- Audit seniors and assurance managers
- Accountants responsible for controls and compliance
- Finance professionals completing structured CPD
Prerequisites
- Basic understanding of principles of audit and assurance
Frequently Asked Questions
Course Details
CPD Credits2
LevelIntermediate
CertificateYes
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Everything included in your subscription:
CPD certificate on completion
Downloadable resources
Self-paced learning
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